You are required to get each employee's name and SSN and to enter them on Form W-2. This requirement also applies to resident and nonresident alien employees. You should ask your employee to show you his or her social security card. The employee may show the card if it is
available.

Do not accept a social security card that says "Not valid for employment." A social security number issued with this legend does not permit
employment.

You may, but are not required to, photocopy the social security card if the employee provides it. If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. See Publication
1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's
SSN.

Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. You can get this form at SSA offices, by calling 1-800-772-1213, or from the SSA website at
www.socialsecurity.gov/online/ss-5.html. The employee must complete and sign Form SS-5; it cannot be filed by the
employer.

If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter "Applied For" on the form. If you are filing electronically, enter all zeros (000-00-000) in the social security number field. When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Furnish copies B, C, and 2 of Form W-2c to the employee. Up to five Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at
www.socialsecurity.gov/employer. Advise your employee to correct the SSN on his or her original Form
W-2.

Record the name and number of each employee as they are shown on the employee's social security card. If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new
name.

If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. It is not necessary to correct other years if the previous name and number were used for years before the most recent Form
W-2.

Do not accept an ITIN in place of an SSN for employee identification or for work. An ITIN is only available to resident and nonresident aliens who are not eligible for U.S. employment and need identification for other tax purposes. You can identify an ITIN because it is a nine-digit number, beginning with the number "9" with either a "7" or "8" as the fourth digit and is formatted like an SSN (for example,
9NN-7N-NNNN).

An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under
Applying for a social security number above. Do not use an ITIN in place of an SSN on Form W-2.

Internet.
Verify up to 10 names and numbers (per screen) online using the Social Security
Number Verification Service (SSNVS) and receive immediate results, or upload
batch files of up to 250,000 names and numbers and usually receive results the
next business day. Visit
www.socialsecurity.gov/employer/ssnv.htmfor more information.

Telephone.
Verify up to ten names and numbers with Telephone Number Employer Verification
(TNEV) by calling 1-800-772-6270 or 1-800-772-1213.

You must register online and receive authorization from your employer to use SSNVS or TNEV. To register, visit SSA's website at
www.ssa.gov/employer and click on the
Business Services Online
link. Follow the registration instructions to obtain a user Identification (ID)
and password. You will need to provide the following information about yourself
and your company.

Name.

SSN.

Date of birth.

Type of employer.

Employer identification number (EIN).

Company name, address, and telephone number.

Email address.

When you have completed the online registration process, SSA will mail a one-time activation code to your employer. You must enter the activation code online to use SSNVS or
TNEV.